(i) Outer shells only

(ii) Outer shells along with slides

(iii) Hinge-lids cut out and inner frames,

are printed cartons which include within their scope folded and flattened containers of paper and paper board within the description of erstwhile Tariff Item 17(4) (as it stood before 1.3.86) read with notification No. 66/82-CE dt. 28.2.82.

3. Learned advocate Shri Ravinder Narain for some of the appellants herein has urged that the question of dutiability of cigarette packets/outer shells/outer-shells with inner slides under erstwhile Tariff Item 17(4) read with notification 66/82-CE dt. 28.2.82 has already been gone into by the High Courts of Delhi and Madras in the case (i) Zupiter Printery and Another Vs. UOI [1991 (34) ECR (Delhi)] and (ii) Asia Tobacco Co. Ltd. Vs. UOI [1992 (58) ELT 18 (Mad.)] respectively.

4. On the analogy of reasoning in the aforesaid two judgments of the High Courts, he submits that Hinge lids cut out and inner frames cannot also be made liable to duty in terms of the said